Bartfilm welcomes the opportunity to help productions from around the globe take advantage of the expertise, craftmanship, unique locations, world-class sound stages and of course the generous tax incentives both the UK and Hungary have to offer.
Depending on your production needs, our services can be two-fold. We can act as a production service company and take part in planning and execution alone. However, should you require a more hands-on approach our team is prepared to oversee and manage your production based on pre-agreed terms & conditions.
Our unique ownership team of an industry-seasoned physical production expert, Anna, and a qualified accountant with years of production experience, Sean, positions Bart Film as the ideal partner to bring your creative vision to life. Having had completed multiple projects in both the UK and Hungary back in the day as freelancers, Anna and Sean also have a full understanding of the local crew dynamics and requirements.
Our in-house team takes care of the pre-scout scheduling to go hand in hand with the preliminary budget based on early discussions and requirements.
We have established relationships with a wide array of Talent Agencies with experience working in the UK and Hungary, which enables us to have access to top on-screen talents, creatives and department heads.
We can assist you with preparing early budgets and support you with the process all the way through to locking the budget. We will advise you on the current going rates for crew and equipment, gather vendor quotes to find you the most competitive prices and prepare tax credit estimates.
We appreciate that one of the major appeals to come and film in the UK or Hungary are their unique set of locations. Our Location Scouts are committed to keep exploring new options for our clients whilst maintaining relationships with the prominent and familiar sites and venues.
The UK and Hungary are amongst the most generous and accessible Film and High End TV Tax Credits in the world.
Bartfilm’s in-house finance team can handle the processing of these tax credit claims on your behalf, including dealing with auditors, filing of statutory accounts and making the necessary filings with the necessary tax authorities.
More detailed information on the individual Tax Credits available in each country is available below.
In addition to claiming Tax Credits on your behalf, we can take care of all your back-office accounting requirements including payroll, handle the filing of monthly VAT returns (UK standard VAT rate of 20%, Hungary standard VAT rate of 27%), processing these refunds into production bank accounts ensuring more accessible cash flow for the production, and Cost Reporting.
The UK has one of the most generous and accessible Film and High End TV Tax Credits in the world, and now even more so since the introduction of the more generous Independent Film Tax Credit (IFTC) in 2024.
Under the ‘regular’ Audio Visual Expenditure Credit (AVEC), qualifying productions can claim a 25.5% cash rebate on up to 80% of their core spend as long as the goods or services are ‘used and/or consumed’ in the UK, regardless of where the goods or services were supplied from.
The main requirements for qualification are that a minimum of 10% of the production’s core spend is in the UK and it passes the BFI’s cultural test to qualify as a British production.
Under the new Independent Film Tax Credit (IFTC) rules, aimed at feature films with a production budget of under £15m and with a stricter qualification criteria, productions can claim an effective rate of 34% of their total production budget as a cash rebate.
Bart Film’s in-house finance team can handle the processing of either of these tax credit claims on your behalf, including dealing with auditors, filing of statutory accounts and making the necessary filings with HMRC. Claims can be in the production bank accounts within 10-12 weeks.
Hungarian Tax Rebate for Film and Television Productions
Hungary offers a highly attractive 30% tax rebate for eligible film and TV productions, with no cap. Up to 125% of Hungarian spend qualifies, including 25% of non-Hungarian expenses, such as payments to foreign cast and crew or services provided outside Hungary, provided certain conditions are met.
The rebate is non-repayable, non-recourse, and applies to local and foreign expenditures in multiple currencies (USD, EUR, GBP, HUF). Bartfilm, with offices in both the UK and Hungary, can seamlessly manage the foreign spend element through our established UK connections. We have strong relationships with the top Soho-based post-houses, enabling us to coordinate post-production and other services efficiently.
Eligible productions include service works with a registered Hungarian production company, co-productions involving a Hungarian partner, and Hungarian films. There are no minimum spend requirements or project caps, and all categories (feature films, TV series, documentaries, etc.) qualify as long as they pass the European cultural test.
Applications for the rebate must be submitted to the National Film Office (NFO) at least 30 days before principal photography. Once approved (typically within 60-70 days), the cash rebate is processed after audit reports are filed. Bartfilm can also assist with VAT and rebate pre-financing if needed, ensuring a smooth process.
